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Tom Cullinan Discusses ERC Litigation and PEO Claims in Tax Notes

September 15, 2026
Tax Notes

Chamberlain Hrdlicka Shareholder and Former Counselor to the IRS Commissioner Tom Cullinan was quoted in a recent Tax Notes article examining developments in Employee Retention Credit (ERC) litigation and the administration of ERC claims filed through professional employer organizations (PEOs).

Cullinan discussed the importance of providing specific, detailed information regarding ERC eligibility in court pleadings, noting that doing so can help streamline litigation and reduce costs by minimizing unnecessary discovery. He also addressed challenges faced by businesses whose ERC claims are filed through PEOs, including the limited ability of taxpayers to communicate directly with the IRS and delays affecting consolidated claims.

Subscribers can read the full article on Tax Notes here.